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Polyetheretherketone (PEEK) is used to manufacture biomedical implants because it has a high strength-to-weight ratio and high strength and is biocompatible. However, the use of fused deposition modeling to print a PEEK results in low strength and crystallinity. This study aims to use the Taguchi method to optimize the printing factors to obtain the highest tensile strength of the printed PEEK object. The annealing effect on printed PEEK object and crystallinity are also investigated.

This study determines the printing factors including the printing speed, layer thickness, printing temperature and extrusion width. Taguchi experimental design with a L9 orthogonal array is used to print the tensile specimen and carried out the tensile test to compare the tensile strength and porosity. Analysis of variance (ANOVA) is used to determine the experimental error and to determine the optimization printing parameters to obtain the highest tensile strength. A multivariate linear regression analysis is used to obtain the linear regression equation for predicting the theoretical tensile strength. An X-ray analysis is achieved to evaluate the crystalline of printed object. The effect of annealing is investigated to improve the tensile strength of printed part. An intervertebral lumber device is printed to demonstrate the feasibility of the obtained optimization parameters for practical application.

Taguchi experiment designs nine sets of parameters to print the PEEK tensile specimen. The experimental results and the ANOVA present that the order in which the factors affect the tensile strength for printed PEEK parts is the layer thickness, the extrusion width, the printing speed and the printing temperature. The optimized printing parameters are a printing speed of 5 mm/s, a layer thickness of 0.1 mm, a printing temperature of 395 °C and an extrusion strand width of 0.44 mm. The average tensile strength of printed specimen with the optimized printing parameters is 91.48 MPa, which is slightly less than the theoretical predicted value of 94.34 MPa. After annealing, the tensile strength increases to 98.85 MPa, which is comparable to that for molded PEEK and the porosity decreases to 0.3 from 3.9%. X-ray diffraction results show that all printed and annealed specimens have a high degree of crystallinity. The printed intervertebral lumber device has ultimate compressive load of 13.42 kN.

The optimized printing parameters is suitable for low-price fused deposition modeling machine because it does not involve a table at high temperature and can print the PEEK object with high tensile strength and good crystalline. Annealing parameters offer a good solution for tensile strength improvement.

This paper investigates whether China's R&D tax deduction policy triggers firms to manipulate their R&D expenditures upward.

This paper employs the ratio of actual tax savings as a proxy for the benefits of the R&D tax deduction policy based on manually collected and systematically cross-checked data. The relationship between tax benefits and abnormal R&D spending is estimated in a sample of Chinese A-share listed companies for the period 2007–2018.

The findings suggest that tax deductions lead to positive abnormal R&D spending and that this deviation in R&D spending may be attributed to firms' upward R&D manipulation for tax avoidance. The results also indicate that this behavior is more significant for the period after the policy revision, in non-HNTEs (high and new technology enterprises), and in firms with a high ratio of R&D expenses.

It is difficult to establish a sophisticated and unified model to identify the specific strategy of upward R&D manipulation that firms use to obtain tax benefits.

Managers should take into account upward R&D manipulation when designing governance mechanisms. Policymakers in developing countries may further pursue preferential tax policies that cover every stage of innovation activities gradually; the local provincial governments need to leverage their proximity and flexibility advantages to develop a tax collection and administration system.

This study contributes to the understanding of the complex effect of R&D tax incentives and helps more fully illuminate firms' upward R&D manipulation behavior from the perspective of tax planning strategies, which are underexplored in previous research.

Although scholars have paid considerable attention to the relationship between technological diversification and firm performance, research on this relationship has produced mixed findings. To reconcile these inconsistent findings, this study, thus, aims to revisit the performance effect of technological diversification by considering two organizational characteristics as crucial moderators, namely, firm size and financial slack.

To test the research hypotheses, the research sample covers manufacturing firms in the 2008 Standard & Poor (S&P) 500 index. Data regarding the characteristics and patent information of the sample firms were obtained from Compustat and the US Patent and Trademark Office. The hypotheses were tested by using hierarchical regression models.

In a sample of 168 S&P 500 manufacturing firms, this study finds that technological diversification has a positive effect on firm performance. The relationship between technological diversification and firm performance is also found to be positively moderated by firm size, financial slack and their configuration.

The findings of this study further suggest that firms should be aware that the effect of technological diversification on performance can be enhanced or hindered in specific contexts.

This study aims to analyze the link between earnings pressure and R&D cut as well as the moderating effects of family control and debt.

In total, 6,130 firm-year observations of Taiwanese-listed firms were used to test the hypotheses by using a panel data regression with fixed effects estimation.

The study reveals that earnings pressure is positively related to R&D cut, and this relationship can be softened when having the presence of family control and debt.

This study is conducted based on some conditions: data collection comes from a single source, earnings pressure mainly comes from analysts, R&D intensity is significant among industries, debt is a given condition to managers. Future studies, thus, are suggested to use other approaches to have further information and extend the knowledge without these conditions.

Under the pressure of meeting analyst forecast, managers have more opportunities to flourish their priority on improving temporary profits rather than implementing R&D investments with costly budget but unpredictable outcomes. In addition to responding to the positive effect of earnings pressure on trimming long-term corporate investments, this study also found some corporate governance mechanisms to soften the managerial short-termism behavior.

The findings partially contribute to broadening the existing knowledge base on the impact of earnings pressure on corporate activities and how some mechanisms serve as moderators.

This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

In a sample of 168 S&P 500 manufacturing firms, this study finds that technological diversification has a positive effect on firm performance. The relationship between technological diversification and firm performance is also found to be positively moderated by firm size, financial slack, and their configuration.

The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations.

The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Although a number of studies have researched food firms’ unethical practices, the mechanisms used to prevent these practices remain underexplored from the perspective of corporate governance. As independent directors (IDs) have been viewed as a mechanism to deter corporate misconducts, the purpose of this paper is to investigate the influences of the ratio of IDs on the board, IDs’ industrial experience and their participation in corporate governance training courses on food firms’ unethical production practices.

This study is based on a sample of 239 firm-year observations in Taiwanese food industries. The Poisson model with fixed effects was used to test the research hypotheses.

The results show that board independence and IDs with food industry expertise were not effective in deterring food firms from unethical production practices. The expected monitoring function of IDs would only realize when they complete a sufficient number of corporate governance training courses. These courses can make IDs aware of their responsibilities and roles in governing firms.

This study is the first to identify the effects of corporate governance practices on food firms’ unethical production practices. The value of this study may provide food firms practical solutions that enable corporate executives to behave ethically.

Given the increasing global focus of many aspects of our society, researchers have taken significant steps in understanding the impact of culture on various psychological states. This review focuses on the stressor–strain relationships within the context of cross-cultural and cross-national studies. Using research findings from the United States as a baseline, we identify common and unique themes concerning the stressor–strain relationships between different countries, and clarify the differences between cross-national and cross-cultural studies. Furthermore, we consider cross-cultural and cross-national occupational stress research from an individual differences perspective. We encourage future studies to adopt this perspective and carefully consider the implications of cultural values on occupational stress research at the individual, group, and country levels.

Weather and climate have a strong impact on tourism. However, because meteorological forecast information is considered a public good, people often overlook its market value. This study uses the contingent valuation method (CVM) to evaluate the economic value of a stargazing forecast system and assessed whether such a system would increase the public's willingness to stargaze. The results demonstrate that the economic value of the proposed stargazing forecast system is NT$ 0.2–2.5 billion, and the total value was 0.27–3.5 billion when protest responses are excluded. In addition, a stargazing forecast system could increase the public's willingness to engage in stargazing, indicating that both the system and meteorological information have a tremendous nonmarket value. Accordingly, this study suggests that the government could develop a stargazing forecast system and partner with famous stargazing destinations to popularize stargazing to propel the growth of the tourism industry.

The 2030 United Nations Agenda has framed Sustainable Development Goal 9 around eight targets outlined in Resolution A/RES/71/313 (U.N. General Assembly, 2017). The purpose of this chapter is that the lectors, without much previous knowledge on SDG9, understand the fundamental concepts involved in each of the eight targets. Multiple discussion points emerge when reflecting on the nature of these concepts and others emerge when reflecting on them in the industry settings. The first section of this chapter covers issues concerning resilient infrastructure. Resilient infrastructure is related to targets 9.1, 9.4, and 9.a. This concept needs to cope with extreme natural events potentially associated with global warming and climate change. The second section focusses on the importance of technological innovation in the context of targets 9.5 and 9.b. In a business domain, innovation allows to strengthen industrial competitiveness and increases corporate sustainability. The third concept covered in this chapter is the Information and Communication Technology that is a key to understand target 9.c. Last but not the least, two essential ideas are discussed: Inclusive and sustainable industrialisation and financial services, which are fundamental elements in target 9.2 and target 9.3. In a certain way, it is possible to conclude that both concepts integrate all previous conceptions.

This study aims to examine the relationships among knowledge stock, ambidextrous learning, and firm performance while considering the moderating effect of firm size.

This study uses R&D scoreboard database to produce a sample of 312 firms which operate in technologically intensive industries. To test the research hypotheses, regression analysis is employed.

The major findings are: the positive performance implications of ambidextrous learning; knowledge stock as an antecedent of ambidextrous learning; the mediating role of ambidextrous learning; and firm size as a contingency factor that strengthens the influence of ambidextrous learning on firm performance.

Owing to the scope of the research, only patent data were used to measure knowledge stock and ambidextrous learning. However, the measurement of these variables may have been influenced by the availability of patent information.

The findings suggest that realizing superior performance is dependent on a firm's accumulated knowledge stock and its ability to balance exploratory and exploitative learning. Large firms extract more value from ambidextrous learning than small firms.

This study is the first to identify the mediating role of ambidextrous learning in the relationship between knowledge stock and firm performance and to confirm that firm size moderates the relationship between ambidextrous learning and firm performance. The value of this study lies in developing a model of ambidextrous learning that includes both mediating and moderating variables.